1.audit 审计 z[*Y%o8-r
2.attestation 鉴证 Vo(V<2lw}
3.credibility 可信赖程度 K?X
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4.audit of financial statements 财务报表审计 W2 4n%Ps
5.agreed-upon procedures 执行商定程序 <: I]0|[
6.high levels of assurance 高水平保证 =(Wl'iG
7.compilation 编制 8e}8@[h
8.reliability 可靠性 u%rB]a$/
9.relevance 相关性 0=c:O
10.professional skepticism 职业谨慎 ~)%DiGW&
11.objectivity 客观性 ~_W>ND
12. professional competence 专业胜任能力 V(<(k,8=
13.Senior/CPA-in-charge 项目经理 A]AM|2 D
14.audit engagement letter 业务约定书 , \R,
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15.recurring audit 连续审计 )ioIn`g^-
16.the client 委托人 iYb{qv_4
17.change CPA 更换注册会计师 '^~38=FA
18.the existing CPA 现任注册会计师 vH/Y]Am
19.the successor CPA 后任注册会计师 p^i]{"sjbU
20.the preceding CPA前任注册会计师 \aB"D=P\ok
21.issue the audit report 出具审计报告 Zm#qW2a]P
22.expert 专家 VDC"tSQ
23.the board of directors 董事会 |
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24.knowledge of the entity‘ s business 了解被审计单位情况 .9KW|(uW
25.assess material misstatement risks评估重大错报风险 r:9H>4m
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %LBT:Aw
27.a general knowledge of —— 初步了解―――的情况 7kH
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28.a more knowledge of—— 进一步了解的情况 2~q(?wY
29.the prior year‘s working papers 以前年度工作底稿 iYl$2
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30.minutes of meeting 会议纪要 ^9xsbv
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31.business risks 经营风险 62{[)jt{
32.appropriateness 适当性 k80!!S=_>
33.accounting estimate 会计估计 dxF/]>t
34.management representations 管理层声明 31n|ScXv
35.going concern assumption 持续经营假设 6Rc%P)6
36.audit plan 审计计划 $,#,yl ol
37.significant audit areas 重点审计领域 rBovC
38.error 错误 C!J6"j
39.fraud舞弊 3:G94cp5
40.modified or additional procedures 修改或追加审计程序 ~[9(}UM
41.misappropriation of assets 侵占资产 X^ZUm
42.transactions without substance 虚假交易 NZ?| #53
43.unusual pressures 异常压力 "Go)t+-
44.the suspected noncompliance 涉嫌存在违法行为 E!v^j=h$u
45.materialiy 重要性 8I|2yvh
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46.exceed the materiality level 超过重要性水平 nO7#m~
47.approach the materiality level 接近重要性水平 7COJ.rA
48.an acceptably low level 可接受水平 t4CI +fqy
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fE&wtw{gi
50.misstatements or omissions 错报或漏报 &yQM8J~
51.aggregate 总计 1[r;
52.subsequent events 期后事项 \J?5Kl[*c
53.adjust the financial statements 调整财务报表 ht@s!5\LK
54.perform additional audit procedures 实施追加的审计程序 B^sHFc""V
55.audit risk 审计风险 0&|,HK
56.detection risk 检查风险 d*TpHLm
57.inappropriate audit opinion 不适当的审计意见 =| M[JPr
58.material misstatement 重大的错报 7+^4v(s
59.tolerable misstatement 可容忍错报 'hw_ew
60.the acceptable level of detection risk 可接受的检查风险